$[$The following information applies to the questions displayed below.$]$

In January, Tongo, Incorporated, a branding consultant, had the following transactions.

Received $$9,900$ cash for consulting services rendered in January.

Issued common stock to investors for $$18,000$ cash.

Purchased $$21,400$ of equipment, paying $25$ percent in cash and owing the rest on a note due in $2$ years.

Received $$8,500$ cash for consulting services to be performed in February.

Bought and received $$1,200$ of supplies on account.

Received utility bill for January for $$1,680,$ due February $15.$

Consulted for customers in January for fees totaling $$18,400,$ due in February.

Received $$21,500$ cash for consulting services rendered in December.

Paid $$600$ toward supplies purchased in $($e$).$

Required:

Prepare an unadjusted trial balance for Tongo, Incorporated for the month ended January $31.$